摘要：The goal of this paper is to analyze profi tability of the Slovak enterprises by means of quantile regression. The analysis is based on individual data from the 2001, 2006 and 2011 financial statements of the Slovak companies. Profitability is proxied by ratio of profit/loss to total assets, and twelve covariates are used in the study, including two nominal variables: region and sector. According to the findings size, short- and long-term indebtedness, ratio of long-term assets to total assets, ratio of sales revenue to cost of sales, region and sector are the possible determinants of profitability of the companies in Slovakia. The results further suggest that the changes over time have influenced the magnitude of the effects of given variables
